Indian Dairy Machinery Co. Ltd vs Assistant Commissioner Of Commercial ...

The Supreme Court upheld the Karnataka High Court's dismissal of the Revision Petition under Section 23(1) of the Karnataka Sales Tax Act, 1957, confirming the applicability of the amended Section 17(7) effective from 1.4.2002 to agreements made prior to this date. The Court established that the amendment restricts the benefit of composition for dealers receiving goods from outside the State for works contracts, thus affirming the Karnataka Appellate Tribunal's interpretation. The appeals were dismissed, maintaining the Tribunal's ruling on the matter.